HOH eligibility
I believe I qualify for Head of Household (HOH). Here is why I meet the criteria: Considered Unmarried: My spouse is a nonresident alien (NRA), and I am not choosing to treat her as a resident alien for tax purposes. According to the section "Nonresident alien spouse" in Publication 501, I am "considered unmarried" for HOH purposes. Qualifying Child: I have a daughter born in September 2025 abroad. Although she is an NRA and has never been to the U.S. (not met the dependent requirements,she has
Quick Answer:
You are correct that if your spouse was a nonresident alien and you do not elect to treat them as a resident, you can be considered unmarried for Head of Household purposes.
However, for your daughter to be a qualifying child for Head of Household status, she must meet the residency test. This generally means she must be a U.S. citizen, U.S. national, or a resident of the U.S
Note: This answer is provided for convenience only. It is important that you speak to a CPA about your individual tax situation.
